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Chapter EM6213

Document Cited in Related
Vincent
Published date12 April 2016
Record NumberEM6213
CourtHM Revenue & Customs
IssuerHM Revenue & Customs

The guidance about contract settlements at EM6000+ only relates to direct tax. You must never include VAT or VAT penalties in a contract settlement.

Where there is a total lack of response from the taxpayer or his agent but there is reason to believe that the taxpayer has funds to meet a settlement you should

  • write a personal letter to the taxpayer

  • explain that

    • an agreed settlement is the preferred option, but
    • without co-operation there is no alternative to the commencement of formal proceedings, and
    • formal proceedings may be suspended if a satisfactory offer is made
  • start formal steps to establish firm liabilities to tax, NIC, interest and penalties EM3950+ if no co-operation is forthcoming.

Where...

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